Analysis of modern control practices for detecting violations in the accounting of lease transactions

The article examines the main errors and violations detected during control and audit actions when checking rental transactions. The authors consider the most typical violations in the accounting of lease operations, and study the main offenses related to the lease of property. The article also pays special attention to the methodological aspects of implementing control actions to identify errors and violations in accounting in the field of rental operations. The theoretical and methodological basis of the research is the work of both Russian and foreign experts in the field of control and audit, accounting, and regulatory documents on the research topic.